Journal of Management and Business Environment (JMBE)
The Journal of Management and Business Environment (JMBE) is a blind-review journal that is published by Magister Management, Soegijapranata Catholic University, Semarang, Indonesia. The journal is intended to provide forums for academicians and practitioners to disseminating relevant, high quality research and discussing issues in the field of management and business environment. We welcome manuscripts on theoretical and empirical research papers, professional papers, review papers, cases and organizational practices in the field of management. Submissions should be original and critical papers that are under review, accepted, published or will be published elsewhere. Manuscripts with the following topics are welcomed: Management studies Marketing management Human resources management Financial management Operations management Entreprenuership Strategic management Technological, social, economic, political, legal and regulatory environment Other related topics in management and business environment
Articles
87 Documents
<![CDATA[Commitment Mediates, Culture Moderates: How Learning Impacts Performance at an Energy Company ]]>
<![CDATA[Sulistyaningsih, Endang]]>;
<![CDATA[Pangalila, Tamara Setyowati]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 6, No 1: July 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v6i1.11724
<![CDATA[This research aims to analyze the influence of organizational learning on employee performance at Energy Company, with organizational commitment as a mediating variable and organizational culture as a moderating variable. The population in this study consists of 59 permanent employees of the Energy Company residing in Jakarta, Indonesia, with a sample of 52 employees. Data collection was carried out using a questionnaire distributed to Energy Company employees. The data analysis technique used multiple linear regression analysis operated with the Hayes Process Macro SPSS. The study results show that organizational learning significantly influences employee performance and organizational commitment, and organizational commitment significantly influences employee performance. Organizational commitment also partially mediates the influence of organizational learning on employee performance. However, organizational culture needs to moderate the impact of organizational learning on employee performance. This study contributes to understanding how multinational energy companies manage and support their employees in diverse cultural settings.]]>
<![CDATA[The Influence of Director Characteristics and Company Performances towards Firm Value ]]>
<![CDATA[Auliarahma Widialvanti]]>;
<![CDATA[Bernadia Linggar Yekti Nugraheni]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 1, No 1: Special Issue of the 9th International Conference on Business and Economy, June 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v1i1.12034
<![CDATA[This study aims to investigate the influence of director characteristics and company performance towards firm value. There’s a lack of studies about how female director characteristics and company performance affect firm value in Indonesia, therefore this study combined measurements of director characteristics and company performance towards firm value. Using a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, this study applies multiple regression to examine the potential positive associations between director characteristics, company performance, and firm value. Director characteristics are measured by two proxies: the representation of female directors and female educational background, while company performances are assessed by return on assets (ROA) and leverage. Firm value as a dependent variable is represented by Tobin’s Q. The findings indicate a positive association between return on assets and leverage to firm value. However, no evidence is found to support the influence of female representation and educational background towards firm value. Keywords: female_directors, education_background, female_representation, firm_performance, Tobin’s_Q]]>
<![CDATA[Implementation of Swot Analysis in Determining Strategy at PT HAN ]]>
<![CDATA[Vanadya, Melvina]]>;
<![CDATA[Agustini, Maria Y. D. Hayu]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 6, No 1: July 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v6i1.10566
<![CDATA[The expedition industry has been experiencing rapid growth because of the increase on purchase online that generates higher demand on distribution services. PT HAN operating in the industry is however has experienced a continuous sales decline. This research is aimed at determining effective strategy for PT HAN to increase its sales. Interview with the key informants in the company was to explore the information on strategy formulation. A list of questions formed according to the strategy formulation process in strategic management was prepared as guidance. The interview transcription was the data to be analyzed using SWOT matrix to identify alternative strategies that are effective for the company to increase its sales. This alternative strategies resulted are to implement home services, to increase the number of branches, to rejuvenate the armadas, to regenerate the business, and to create a tracking system. It is estimated that the company can grow the business by implementing the strategies.]]>
<![CDATA[The Impact of Audit Committees and Chief Executive Officer Characteristics on Real Earnings Management ]]>
<![CDATA[Stanley Sanders]]>;
<![CDATA[Bernadia Linggar Yekti Nugraheni]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 1, No 1: Special Issue of the 9th International Conference on Business and Economy, June 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v1i1.12036
<![CDATA[Earnings management is an opportunistic behavior influenced by many factors. However, previous studies have not extensively investigated the impact of audit committee mechanisms and Chief Executive Officer (CEO) characteristics on real earnings management. This study aims to analyze the impact of audit committee mechanisms and CEO characteristics on real earnings management. The study utilizes secondary data from manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. The audit committee mechanism is proxied by using two measurements i.e. the number of audit committee meetings and the educational background of the audit committee, Meanwhile, CEO characteristics are proxied by the gender and the CEO's tenure. By applying multiple regression, this study finds that the number of audit committee meetings and CEO’s tenure have significant negative effects on real earnings management. Meanwhile, the background of the audit committee does not affect real earnings management. Interestingly, this study finds that male CEOs decrease real earnings management. Therefore, this research provides evidence that the number of audit committee meetings and CEO’s tenure play significant roles in reducing opportunistic behavior in a company. ]]>
<![CDATA[Identification of Employee Management in MSMEs ]]>
<![CDATA[Aloysius Dhimas Trikurnian]]>;
<![CDATA[Januari Ayu Fridayani]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 5, No 2: January 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v5i2.10109
<![CDATA[MSMEs (micro, small, and medium enterprises) are a crucial component of global economic expansion and exert a substantial influence on employment creation worldwide. Proper staff management is a critical determinant of success and sustainability for MSMEs in their operational endeavors. This study examines personnel management techniques and practices employed by MSMEs in the tourist sector focusing on CV OBKA Mandiri as a case study. The findings of this study demonstrate that CV OBKA Mandiri employs a distinctive method in managing their workforce. The organization places significant emphasis on fostering a culture of collaboration and teamwork among its workforce. The employees are seen as integral members of the firm, with a strong emphasis placed on the value of teamwork. The belief in the significance of mutual success is held by individuals. This research also emphasizes the significance of employee engagement and motivation in the management of employees in MSMEs. CV OBKA Mandiri recognizes the correlation between employee motivation and engagement in their work and the subsequent positive impact on the firm. Furthermore, the findings of this study emphasize the significance of staff training and development within MSMEs. The firm has undertaken significant measures in this context, offering useful insights into the implementation of human resource management. This study offers significant contributions to the understanding of staff management within the context of MSMEs. The findings can serve as a valuable resource for MSMEs in addressing unique obstacles such as the Covid-19 pandemic and its consequences.]]>
<![CDATA[VRIO Analysis as a Basic Strategy for Obtaining Construction Tenders in Construction Service Companies ]]>
<![CDATA[Wulandari, Cresentiana Cythia]]>;
<![CDATA[Agustini, Maria Y. D. Hayu]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 6, No 1: July 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v6i1.10559
<![CDATA[This research is related to the condition of PT XY which has not been able to reach the target to get a construction tender. The aim of this research is to determine the right strategy in obtaining construction tenders based on the results of an analysis of internal conditions using VRIO analysis. The object of research is the strategy to obtain a construction tender for PT XY, a private construction service company with a "Large" qualification located in Central Jakarta. The research method uses a qualitative descriptive analysis. Data collection techniques with interviews and documentation. The analysis tool used is VRIO. Based on the results of the VRIO analysis, the company has a sustainable competitive advantage in the company's financial resources, reputation, innovation and capabilities. While technology and physics are in the category of temporary competitive advantage. Human resources fall into the category of competitive parity. The results of this study are priority strategies for obtaining construction tenders, namely employee recruitment, increasing employee competence and abilities, and conducting a winning analysis.]]>
<![CDATA[Social Innovation in a University: Accelerator Programs of a Center for Social Entrepreneurship in the Philippine Setting ]]>
<![CDATA[Melanie Ramiro Banzuela]]>;
<![CDATA[Lauro Cipriano Silapan]]>;
<![CDATA[Jr., Jovenal M Arnaiz]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 1, No 1: Special Issue of the 9th International Conference on Business and Economy, June 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v1i1.12157
<![CDATA[The paper traces the managerial plans and decisions made towards the development of the Center for Social Entrepreneurship of the University of San Carlos in Cebu City, Philippines under the auspices of the School of Business and Economics and Santa Clara University's Miller Center for Social Entrepreneurship in California. Using the action research approach, the Center and its two Accelerator Programs namely the Global Social Benefit Institute Boost and Online Accelerator Programs were studied. Participants for the first cohorts were called Potential Social Enterprises (PSEs) and Mature Social Enterprise (MSEs) for the Boost and Online Accelerator Programs, respectively. A total 27 PSEs and 5 MSEs joined the first cohort. Few scholars have studied accelerators that support social enterprises. In contrast to incubators, accelerators expose social entrepreneurs to market forces and provide the intense process of mentoring, education, and expansion of networks which have a lasting impact on participants. Overall, both Boost and Online Accelerator Programs proved effective in developing the competencies of the social enterprises. The results presented in this paper covers the period of implementation from the time the center was launched in February 2018 to February 2019. This study will cover the progress towards the center's goals, verifiable indicators, activities conducted, survey results, key insights and initial recommendations moving forward. The findings of the study support similar findings of other authors that accelerators for social enterprises play an important role in developing social ventures. Accelerators can contribute to the development of new ventures at several stages.]]>
<![CDATA[A Study of the Implementation of PSAK 74 on Firm's Value of Insurance Companies in Indonesia ]]>
<![CDATA[Aulia Veronica Julyono]]>;
<![CDATA[Vena Purnamasari]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 1, No 1: Special Issue of the 9th International Conference on Business and Economy, June 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v1i1.12059
<![CDATA[Firm’s value plays an important role for both company management and investors in investment decisions. Often, net profit or revenue is closely related to the creation of firm’s value. This research examines whether the application of the Pernyataan Standar Akuntansi Keuangan (PSAK) or Indonesian Financial Accounting Standards Board 74 affects company value as measured using Tobin’s Q. Standards for insurance company contracts have changed based on the adoption of IFRS 17, and are still being prepared and conducted in-depth studies. This research uses a quantitative approach with panel data regression testing using STATA. Data was collected in the form of secondary data on insurance companies listed on the Indonesia Stock Exchange from 2012 to 2022, using a purposive sampling method. The results of the research show that operational profit (loss) from the new face of insurance company financial reports has a positive effect, while insurance company investment profit (loss) has a negative effect on company value. This research expands the study of the implications of implementing PSAK 74 for insurance companies in the future.]]>
<![CDATA[Formulation of Development Strategy of Public Accountant, A Case on KAP D & BCS Semarang ]]>
<![CDATA[VM Budi Cahyo Santoso]]>;
<![CDATA[Maria Yosephine Dwi Hayu Agustini]]>;
<![CDATA[Thomas Indradaja]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 5, No 2: January 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v5i2.10217
<![CDATA[This study aims to formulate an appropriate strategy for developing KAP D BCS using the Quantitative Strategic Planning Matrix (QSPM). The quantitative data in the form of the number of Public Accountants (AP) and Public Accounting Firms (KAP) obtained from the Directory of Public Accounting Firms and Public Accountants during 2010–2022, as well as literature studies. The qualitative data were obtained through observation, interview, and questionnaires. The data was analyzed using EFE Matrix, IFE Matrix, SWOT Matrix Diagram, TOWS Matrix, and QSPM. The analysis of the IFE and EFE matrixes respectively resulted in the total score of 0.63 and 0.08 which indicate aggressive strategy in particularly development strategy in the IE matrix. The assessment using QSPM ended up with innovation strategy that provides the highest total attractiveness value. The KAP can utilize information technology to support the process in providing assurance and non-assurance services, such as digitizing audit working papers (KKP), audit programs and procedures, training and library of the audit materials enabling them to be accessed from any place, and developing websites and digitizing HR data.]]>
<![CDATA[Navigating Uncertainty: A Thematic Literature Exploration of Resource-Based Competitive Advantage During The Covid-19 Pandemic ]]>
<![CDATA[Susanto, Putu Chris]]>;
<![CDATA[Wibowo, Martino]]>
<![CDATA[ Journal of Management and Business Environment (JMBE) Vol 6, No 1: July 2024 ]]>
Publisher : <![CDATA[Soegijapranata Catholic University ]]>
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DOI: 10.24167/jmbe.v6i1.11123
<![CDATA[Resource-based competitive advantage has received considerable attention as a research topic in the field of strategic management and entrepreneurship. However, despite the emergence of RBV-related studies on competitive advantage during the uncertain times brought about by the COVID-19 pandemic, a significant gap persists in understanding how firms can effectively navigate the complexities of this era. This article addresses this gap by conducting a comprehensive literature study that reviewed 16 academic papers published during 2021-2022, drawn using the rigorous SPIDER approach from reputable journals in selected databases. While prior research has explored the RBV in the context of competitive advantage, this study innovatively focuses on the unprecedented challenges posed by the pandemic and the accompanying VUCA environment. Following a content analysis, thematic analysis revealed six distinct streams of themes related to RBV and sustainable competitive advantage in this context—i.e., dynamic capability, innovation, intangible resources, organizational resilience, knowledge management, and circular economy. These themes and their intricate interplay represent an emerging trend of studies on competitive advantage from the RBV perspective, offering a novel lens through which to examine the impact of unprecedented disruptions like COVID-19. The managerial implication relates to how firms can identify the sources of competitive advantage, and how to sustain or even further expand firms’ competitive advantage following the global pandemic. ]]>
